SECTION 710:20-3-2. Payment or remittance of the excise tax on alcoholic beverages

(a)   Liability of wholesaler. The excise tax levied upon the sale, distribution, use or possession of alcoholic beverages in this State shall be paid on a monthly basis by the licensed wholesaler first possessing, selling, using, distributing, or in any manner dealing with alcoholic beverages in this State.

(b)   Liability for tax on stored beverages. Any licensed distributor who causes any alcoholic beverages to be shipped into this State and stored as alcoholic beverages in transit shall be liable for any tax assessed pursuant to audit of any storage facility wherein all such stored merchandise is not accounted for in the total of the shipments to licensed wholesalers in this State and the shipments out of this State.

(c)   Liability of nonresident seller, first seller, importer. Any holder of a nonresident seller or manufacturer license in possession of any alcoholic beverages shipped or delivered into this State shall be liable for the excise tax levied upon the sale, distribution, use, or possession of alcoholic beverages, in accordance with OAC 710:20-3-3 and 710:20-3-4.

[Source: Amended at 20 Ok Reg 2586, eff 7-11-03; Amended at 35 Ok Reg 2044, eff 10-1-18; Amended at 36 Ok Reg 1203, eff 8-11-19]